On January 1, 2022, Tom's Appliance Company leased delivery trucks from Capital Leasing. The lease agreement calls for Tom's Appliance to make semiannual lease payments of $14,281.53 over a four-year lease term, payable June 30 and December 31 , with the first lease payment due on January 1, 2022. Tom's Appliance incremental borrowing rate is 8%, the same rate Capital Leasing uses to calculate the lease payment amounts. The lease does not provide for any ownership transfer or option to purchase the delivery trucks. Amortization is recorded on a straight-line basis at the end of each fiscal year, which is December 31st. The fair value of the delivery trucks is $100,000 at January 1,2022. Requirement 2: Assume that Capital Leasing purchased the delivery trucks for $100,000 on January 1,2022 and delivered the delivery trucks to Tom's Appliances on that same date. 2-1 Identify and explain whether Capital Leasing will classify this lease as Sales Type without selling profit, Sales Type with selling profit, or an Operating Lease. 2-2 Prepare the January 1, 2022 journal entries that Capital Leasing would make to acquire the delivery trucks, lease the delivery trucks, and receive the first lease payment. 2-3 Prepare the June 30, 2022 and December 31, 2022 journal entries that Capital Leasing would record for the lease